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251.
Katherine Cousins 《The Journal of legal history》2018,39(2):157-186
This article constitutes a re-examination of the financial failure of the first income tax in Britain, introduced in 1799 in order to address the rising cost of the French revolutionary wars. In accounting for this failure, the existing literature has focused largely on failings in the administration of the tax, often blaming, for example, its emphasis on local responsibility for tax collection, and its reliance on the honesty of its contributors. This article furthers these interpretations by highlighting that such issues were particularly problematic in their application to the commercial sector of society. It argues that the preferential treatment of commercial interests in the substance of the tax, on account of their privileged position in the political sphere, led to the establishment of a culture of commercial evasion. The evidence for this is examined at length, through both detailed analysis of the yield of the tax, as well as the attitudes of contemporaries evident in the literature at the time. This analysis ultimately leads to the conclusion that commercial evasion of the first tax played a pivotal, and hitherto underplayed, role in the financial underperformance of the tax. 相似文献
252.
Taylor E Carter JF Hill JC Morton C Daeid NN Sleeman R 《Forensic science international》2008,177(2-3):214-220
Plastic bags are frequently used to package drugs, explosives and other contraband. There exists, therefore, a requirement in forensic casework to compare bags found at different locations. This is currently achieved almost exclusively by the use of physical comparisons such as birefringence patterns. This paper discusses some of the advantages and shortcomings of this approach, and presents stable isotope ratio mass spectrometry (IRMS) as a supplementary tool for effecting comparisons of this nature. Carbon and hydrogen isotopic data are presented for sixteen grip-seal plastic bags from a wide range of sources, in order to demonstrate the range of values which is likely to be encountered. Both isotopic and physical comparison (specifically birefringence) techniques are then applied to the analysis of rolls of bags from different manufacturing lots from a leading manufacturer. Both approaches are able to associate bags from a common production batch. IRMS can be applied to small fragments which are not amenable to physical comparisons, and is able to discriminate bags which could be confused using birefringence patterns alone. Similarly, in certain cases birefringence patterns discriminate bags with similar isotopic compositions. The two approaches are therefore complementary. When more than one isotopically distinct region exists within a bag (e.g. the grip-seal is distinct from the body) the ability to discriminate and associate bags is greatly increased. 相似文献
253.
Luckie C Whitney C Benoit M Taddei L Sukta A Peterson J Schwope D Gaensslen RE Negrusz A 《Forensic science international》2008,177(1):e21-e24
Cocaine (COC) is a highly addictive plant alkaloid expressing strong psychostimulatory effect. It has no medical use in equine veterinary practice. The contamination of the environment with cocaine such as its presence on the US paper currency has been reported few times. There are anecdotal reports of low benzoylecgonine (BE) concentrations (usually much less than 100 ng/mL) being found in urine of race horses. In order to protect horsemen against harsh penalties associated with the presence of trace amounts of BE in horse urine as a result of environmental contamination, in February 2005 the Illinois Racing Board issued new medication rules that established the threshold level of 150 ng/mL for BE in equine urine. The penalties associated with this rule provide for increasing fines ($250, $500, $1000) with successive positive reports against a trainer for levels of BE below 150 ng/mL. A total of 19,315 urine samples were collected over the 2-year period of time from winning horses (both harness and thoroughbred) at race tracks in Illinois for routine drug screening (ELISA). The presence of BE was confirmed by GC/MS in 28 urine samples (0.14%). The concentration range for BE in harness horses (21 detections) was < 5-91 ng/mL, and for thoroughbred (seven detections) was 7-52 ng/mL. To date, the laboratory has not reported concentrations of BE that exceed the established threshold concentration of 150 ng/mL. 相似文献
254.
255.
Organizational change and development is one of the cornerstones of successful crime prevention and intervention efforts, yet it has received little empirical attention in the areas of crime and justice. This lack of empirical attention extends to the national Comprehensive Gang Model, which explicitly states that organizational change and development is a key strategy. Borrowing concepts from the management field, the authors argue that the Comprehensive Gang Model should be reconceptualized so that organizational change and development is the foundation upon which other strategies are built. Application of this re-specified model is demonstrated through a case study in central Massachusetts utilizing learning communities as a vehicle to obtain sustainable change. Assessment of the organizational change and development is also discussed. 相似文献
256.
257.
Peter M. Vallone Carolyn R. Hill Kristen E. Lewis Toni M. Diegoli Michael D. Coble John M. Butler 《Forensic Science International: Genetics Supplement Series》2009,2(1):29-30
Ongoing work at the U.S. National Institute of Standards and Technology has focused on the characterization of 26 autosomal STR loci for human identity testing. These 26 loci are in addition to the existing 13 U.S. core loci and those found in PowerPlex16 and Identifiler commercial STR typing kits. The amplification of the 26 loci has been optimized for degraded extracts in unique miniplex panels and also for reference samples as a single reaction 26plex assay. A study has been performed comparing genotypes obtained with the 26plex primers to those with miniplex panels for allele drop out and concordance. The forensic utility of the 26plex assay was evaluated for situations where additional loci are beneficial. The utility of this large multiplex was also tested in a case involving DNA extracted from degraded bone samples. The 26plex can serve as a low-cost assay (compared to commercially available kits) useful for both sorting comingled remains and providing additional markers for increased statistical support for samples that require “non-trio” family references for human identification. 相似文献
258.
AbstractRecent years have witnessed an entrenchment of restorative justice principles and practices in the youth and adult criminal justice systems of the United Kingdom. This research presents a comparative analysis of the findings of two empirical studies—one of a police restorative cautioning scheme conducted 15 years ago, and the second a contemporary study of youth offender panels. In this research, we argue that restorative justice practices in the United Kingdom are repeating history, rather than learning from it. Specifically, we argue that if restorative justice programs continue to proliferate with the same shortcomings—most notably, inadequate victim involvement, failure to provide a genuine role for the community, and targeting only relatively low-level crime—the future for restorative justice in the United Kingdom is likely to be bleak. 相似文献
259.
Wendy Kliewer David W. Sosnowski Sawyer Wilkins Katlyn Garr Carolyn Booth Kristina McGuire Anna W. Wright 《Journal of youth and adolescence》2018,47(12):2596-2607
Recent evidence suggests parent-adolescent discrepancies regarding adolescent disclosure can provide insight into parent-child relations and adolescent adjustment. However, pathways linking discrepancies to adjustment are not well known. We tested a model linking parent-adolescent discrepancies in disclosure to adolescent substance use through affiliation with deviant peers. Using three annual waves of data from a community-based study (N?=?357; 91% African American; 53% female; Mage?=?13.13 years, SD?=?1.62 years at baseline), findings revealed that adolescent-reported secrecy and deviant peer affiliation were positively associated with substance use one and two years later, respectively, but there was no evidence of mediation. The results highlight associations of adolescent secrecy and adjustment, and the role peers play in adolescent substance use behaviors. 相似文献
260.